When preparing the trial balance, the bookkeeper of Chapman Ltd discovered it disagreed by 2,254, the credit side exceeding the debit side. She posted this difference to the suspense account and then investigated the situation. On investigating the accounting records, she discovered the following: 1. A cheque for 64 for heating was entered in the cash book but not posted to the ledger. 2. The debit side of the wages account was overcast by 56. 3. There was a debit in the rates account of 396 which should have been 1,836. 4. The purchase of equipment for 6,000 has been posted to the debit side of the purchases account. 5. A cheque received from A. McConville for 160 has been credited to A. McMahons account. 6. An amount of 34 paid for postage has been entered in the carriage outwards account.

7. A credit sale to D. Donata of 240 was entered in the sales day book as 24. 8. Bank charges of 22 entered in the cash book have not been posted to the bank charges account.